The health service, which makes up 5 per cent of the national workforce, must deliver better value for money, it was claimed today.
Public Accounts Committee chairman Michael Noonan said the 100,000 staff must provide a more satisfactory service for every euro of public money.
The Dáil's spending watchdog today continued its probe of the faulty P-pars payroll system, suspended since the Health Service Executive ordered its review in October.
Fine Gael claimed that over #8364;160 million was spent on the project, half of which went to outside consultants like Deloitte & Touche.
Mr Noonan pointed out today that one in 20 of the state's 2 million-strong labour market was employed in the health services.
He added: "The Irish taxpayer doesn't feel he or she is getting value for money, that the service that is being delivered is satisfactory."
The PAC today discussed P-pars with HSE executives, as well as officials from the Health and Finance departments.
Government TD John Dennehy regretted that the Committee had still failed to find who was to blame for the multi-million euro spend on P-pars.
"We have still failed to establish who is ultimately responsible for the mismanagement of the project and I don't think we have established how any team of consultants could write up their own terms of reference to maximise their benefits. That has to be teased out and dealt with."
The HSE representatives confirmed to the Cork South Central TD that no external consultants were hired for the HSE review.
Labour TD Joan Burton said rigorous accountability procedures must vet every project. "High levels of public accountability, although I know it can be uncomfortable for people at times, they do actually assist the process."
Former secretary general in the Health Department, Michael Kelly, said he was always scrupulous in managing public funds.
Summing up his Value for Money report on the issue, Comptroller & Auditor General John Purcell criticised the level of governance and use of consultants on the P-pars project.
HSE chief executive officer Prof Brendan Drumm told the PAC that the HSE board would receive a report on the review of P-pars on February 2.
A decision will then be made on whether to proceed with the project.
Last September, the HSE halted a further roll-out of the P-pars system beyond 32,000 staff due to technical problems and cost overruns.